So, fortune has smiled upon you. A partner has handed you a draft Form 10-K for a client and asked you to do a "rule check" or "form check" to confirm that no required disclosures are missing.
Most often, the Form 10-K template for a reporting company has evolved over a number of years, with significant input from the company's accounting and legal professionals, and is generally in pretty good shape.
However, mistakes get made — and it's your job to find them!
Here is a list of 12 items that even seasoned reporting clients frequently omit or prepare incorrectly when drafting the Form 10-K.
Read more on this topic as published by Law360 on May 31, 2016.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.